The appellant was charged on a five count information for stealing contrary to Section 390(9) of the Criminal Code Cap.30 Vol. 2 Laws of Eastern Nigeria applicable to Anambra State; forgery contrary to Section 467(2)(h) of the same law; forgery contrary to Section 467; falsifying accounts contrary to Section 435(b)(i); and fraudulent false accounting contrary to Section 438(a) all of the same Criminal Code. He was tried at the Onitsha High Court presided over by Nwazota J (as he then was). He was found guilty on all the five counts of the information and sentenced accordingly to various terms of imprisonment. Aggrieved by the conviction and sentence, the appellant has appealed to this court on eight grounds of appeal and later filed two additional grounds.

The appellant was a Manager/Director in a Company at Onitsha known as Bessoy Ltd. In such a capacity, he gave the P.W. I a sum of money (N12050) to travel to Lagos and purchase some goods for the Company. On his return from the trip P.W. I paid back to the appellant the sum of N7.662.75. The fate of this money paid back to the appellant is what gave rise to the charge against the appellant. The case of the prosecution is that the appellant stole the money and forged/falsified Exh.Dl to facilitate the stealing. The appellant on the other hand denied the charge and maintained that Exh.DI was regular and that the purchases reflected in the invoices itemised in Exh.Dl were duly made. The learned trial Judge made a painstaking consideration of the evidence led in the case. He accepted the evidence of the prosecution witnesses and rejected that of the defence. He accordingly convicted the appellant.